SUTA Wage Bases
Learn more about unemployment wage bases for your state.
What is SUTA?
State unemployment tax assessment (SUTA) is based on a percentage of the taxable wages an employer pays. Some states apply various formulas to determine the taxable wage base, others use a percentage of the state’s average annual wage, and many simply follow the FUTA wage base.
How FUTA Affects SUTA
The Federal Unemployment Tax Act (FUTA) requires that each state’s taxable wage base must at least equal the FUTA wage base of $7,000 per employee, although most states’ wage bases exceed the required amount.
Requirements for Employers
Each state requires employers to submit quarterly contribution and wage reports containing some or all of the following information:
- Total wages paid
- Taxable wages paid
- Nontaxable wages paid
- Number of employees each month
- Gross wages for each employee
- Taxable/nontaxable wages breakdown for each employee
- Number of weeks worked by each employee
SUTA Wage Bases 2022-2025
We’ve compiled a list of states’ wage bases in the table below. Be sure to bookmark this page to make year-end processing that much easier.
States that have increased their wage base for 2025 are listed in bold and states with wage base decreases are in bold italic.
2025 State Wage Bases Updated 11/5/24 | 2024 State Wage Bases | 2023 State Wage Bases | 2022 State Wage Bases |
|---|---|---|---|
Maine: $12,000 | Maine: $12,000 | Maine: $12,000 | Maine: $12,000 |
Maryland: $8,500 | Maryland: $8,500 | Maryland: $8,500 | Maryland: $8,500 |
Massachusetts: $15,000 | Massachusetts: $15,000 | Massachusetts: $15,000 | Massachusetts: $15,000 |
Michigan: $9,500* | Michigan: $9,500 | Michigan: $9,500 | Michigan: $9,000 |
Minnesota: $42,000* | Minnesota: $42,000 | Minnesota: $40,000 | Minnesota: $38,000
|
Mississippi: $14,000 | Mississippi: $14,000 | Mississippi: $14,000 | Mississippi: $14,000 |
Missouri: $9,500 | Missouri: $10,000 | Missouri: $10,500 | Missouri: $11,000
|
Montana: $43,000* | Montana: $43,000 | Montana: $40,500 | Montana: $38,100
|
Nebraska³: $9,000 | Nebraska: $9,000 | Nebraska: $9,000 | Nebraska: $9,000
|
Nevada: $40,600 | Nevada: $40,600 | Nevada: $40,100 | Nevada: $36,600
|
New Hampshire: $14,000 | New Hampshire: $14,000 | New Hampshire: $14,000 | New Hampshire: $14,000 |
New Jersey: $42,300
| New Jersey: $42,300 | New Jersey: $41,100 | New Jersey: $39,800
|
New Mexico: $31,700 | New Mexico: $31,700 | New Mexico: $30,100 | New Mexico: $28,700
|
New York⁴: $12,800 | New York: $12,500 | New York: $12,300 | New York: $12,000
|
North Carolina: $32,600 | North Carolina: $31,400 | North Carolina: $29,600 | North Carolina: $28,000
|
North Dakota: $46,800 | North Dakota: $43,800 | North Dakota: $40,800 | North Dakota: $38,400
|
2025 State Wage Bases Updated 11/5/24 | 2024 State Wage Bases | 2023 State Wage Bases | 2022 State Wage Bases |
|---|---|---|---|
Ohio: $9,000 | Ohio: $9,000 | Ohio: $9,000 | Ohio: $9,000 |
Oklahoma: $27,000 | Oklahoma: $27,000 | Oklahoma: $25,700 | Oklahoma: $24,000
|
Oregon: $52,800 | Oregon: $52,800 | Oregon: $50,900 | Oregon: $47,700
|
Pennsylvania: $10,000 | Pennsylvania: $10,000 | Pennsylvania: $10,000 | Pennsylvania: $10,000
|
Rhode Island²: $31,800 | Rhode Island: $29,200 | Rhode Island: $28,200 | Rhode Island: $24,600
|
South Carolina: $14,000 | South Carolina: $14,000 | South Carolina: $14,000 | South Carolina: $14,000 |
South Dakota: $15,000 | South Dakota: $15,000 | South Dakota: $15,000 | South Dakota: $15,000 |
Tennessee: $7,000 | Tennessee: $7,000 | Tennessee: $7,000 | Tennessee: $7,000 |
Texas: $9,000 | Texas: $9,000 | Texas: $9,000 | Texas: $9,000 |
Utah: $47,000 | Utah: $47,000 | Utah: $44,800 | Utah: $41,600
|
Vermont: $14,300 | Vermont: $14,300 | Vermont: $13,500 | Vermont: $15,100
|
Virginia: $8,000 | Virginia: $8,000 | Virginia: $8,000 | Virginia: $8,000 |
Washington: $68,500 | Washington: $68,500 | Washington: $67,600 | Washington: $62,500
|
West Virginia: $9,521 | West Virginia: $9,521 | West Virginia: $9,000 | West Virginia: $9,000
|
Wisconsin: $14,000 | Wisconsin: $14,000 | Wisconsin: $14,000 | Wisconsin: $14,000 |
Wyoming: $30,900 | Wyoming: $30,900 | Wyoming: $29,100 | Wyoming: $27,700
|
2025 State Wage Bases Updated 11/5/24 | 2024 State Wage Bases | 2023 State Wage Bases | 2022 State Wage Bases |
|---|---|---|---|
Alabama: $8,000 | Alabama: $8,000 | Alabama: $8,000 | Alabama: $8,000
|
Alaska: $49,700* | Alaska: $49,700 | Alaska: $47,100 | Alaska: $45,200
|
Arizona: $8,000* | Arizona: $8,000 | Arizona: $7,000 | Arizona: $7,000
|
Arkansas: $7,000* | Arkansas: $7,000 | Arkansas: $7,000 | Arkansas: $7,000
|
California: $7,000 | California: $7,000 | California: $7,000 | California: $7,000
|
Colorado: $27,200 | Colorado: $23,800 | Colorado: $20,400 | Colorado: $17,000
|
Connecticut: $25,000* | Connecticut: $25,000 | Connecticut: $15,000 | Connecticut: $15,000
|
Delaware: $12,500 | Delaware: $10,500 | Delaware: $14,500 | Delaware: $14,500
|
District of Columbia: $9,000 | District of Columbia: $9,000 | District of Columbia: $9,000 | District of Columbia: $9,000
|
Florida: $7,000 | Florida: $7,000 | Florida: $7,000 | Florida: $7,000 |
Georgia: $9,500 | Georgia: $9,500 | Georgia: $9,500 | Georgia: $9,500 |
Hawaii: $61,800*
| Hawaii: $61,800 | Hawaii: $56,700 | Hawaii: $51,600
|
Idaho: $53,300* | Idaho: $53,300 | Idaho: $49,000 | Idaho: $46,500
|
Illinois: $13,590* | Illinois: $13,590 | Illinois: $13,271 | Illinois: $12,960
|
Indiana: $9,500 | Indiana: $9,500 | Indiana: $9,500 | Indiana: $9,500 |
Iowa: $39,500 | Iowa: $38,200 | Iowa: $36,100 | Iowa: $34,800
|
Kansas: $14,000 | Kansas: $14,000 | Kansas: $14,000 | Kansas: $14,000 |
Kentucky: $11,400* | Kentucky: $11,400 | Kentucky: $11,100 | Kentucky: $10,800 |
Louisiana: $7,700* | Louisiana: $7,700 | Louisiana: $7,700 | Louisiana: $7,700
|
* Wages to be announced
¹ Colorado – Wage base will increase to $27,200 in 2025 and $30,600 in 2026.
² Connecticut – Wage base will be adjusted annually beginning in 2025.
³ Nebraska – $24,000 for employers in the highest UI tax rate group (category 20).
⁴ New York – Wage base will increase to $12,800 in 2025 and $13,000 in 2026, adjusted annually beginning in 2027.
⁵ Rhode Island – $30,700 for employers in the highest UI tax rate group.
How APS Can Help
Here’s how APS’ system helps simplify SUTA management:
- Our payroll tax compliance experts handle all of the paperwork and filings for SUTA, keeping you in compliance.
- Preparation of your quarterly SUTA tax forms and filings.
- System update of the SUTA wage base for your company once you provide your new wage base information.
- Accurate calculations for SUTA payments.
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